In this case, it is important to study the financing theory of western M &A, make reference of their experiences and strengthen the study on enterprise behavior in M &A.

• 在这种情况下,研究西方企业并购融资理论,借鉴其先进经验,加强并购融资中企业行为的研究,对于促进当前国内并购融资发展具有重要的现实意义。